Taxpayer Identification Numbers
Regulation of the Minister of Finance No. 112/PMK.03/2022 on Taxpayer Identification Numbers for Individual Taxpayers, Company Taxpayers and Governmental Agency Taxpayers
Enforcement Date: 8 July 2022
- Starting from 14 July 2022, the following provisions on Taxpayer Identification Numbers (Nomor Pokok Wajib Pajak – “NPWP”) will apply: 1) For individuals who are citizens of Indonesia, Citizenship Identification Numbers (Nomor Induk Kependudukan – “NIK”) will be applicable as NPWP; 2) For non-citizen individuals, company taxpayers and government agency taxpayers, the 16-digit format NPWP will be applicable. However, it should be noted that until 31 December 2023, these new arrangements will only apply to limited taxation administration services (e.g. securing access to the pajak.go.id application).
- Prior to the NIK and 16-digit NPWP becoming applicable, the Director-General of Taxes will request data clarifications from taxpayers in relation to the following types of data: 1) Email address and phone number; 2) Residency address of the taxpayer based upon factual information; 3) Business field classification; and 4) Family unit.
- Despite this transition, it should also be noted that all existing NPWP will remain valid in relation to all taxation-related rights and obligations until 31 December 2023. Furthermore, no changes and clarifications have been introduced as regards the requirement to enclose 15-digit NPWP until 1 January 2021.
- More information on this regulation is provided in Hukumonline’s publication titled “Official Transition Period Set for the Use of NIK as NPWP and 16-Digit NPWP,” as accessible to Hukumonline’s subscribers. For more details on the subscription, please contact Hukumonline’s team at email@example.com.
*This section is provided in collaboration with HukumOnline